There are no links to the official documents for the years 1989 through 1995. The information below can only be used as help for further research, as there is not enough information here to rely on for official guidance. For that you need to obtain a copy of the complete document.

SPECIAL ANNOUNCEMENTS

Announcement 91-95
A public hearing will be held on September 24, 1991 on proposed regulations relating to the discounting of unpaid losses of insurance companies.

Announcement 91-100
The IRS Martinsburg Computing Center will be conducting a series of information reporting seminars. A schedule of seminar sites, dates, and telephone numbers of the IRS offices closest to the sites, is set forth.

Rev. Rul. 91-39
Federal rates; adjusted federal rates; adjusted federal long-term exempt rate, and the long-term exempt rate. For purposes of sections 1274, 1288, 382, and other sections of the Code, tables set forth the rates for July 1991.

Rev. Rul. 91-40
LIFO; price indexes; department stores. The April 1991 Bureau of Labor Statistics price indexes are accepted for use by department stores employing the retail inventory and last-in, first-out inventory methods for valuing inventories for tax years ended on, or with reference to, April 30, 1991.

Fl-139-86
Proposed regulations under section 846 of the Code relate to discounting of unpaid losses of insurance companies.

Fl-34-91
Proposed regulations under section 166 of the Code relate to conclusive presumption of worthlessness for debts of banks based on conformity between regulatory and tax accounting.

EXEMPT ORGANIZATIONS

Announcement 91-96
A list is given of organizations now classified as private foundations.

EXCISE TAXES

IA-7-88
Proposed regulations under 26 CFR Part 156 relate to gain or other income realized by any person on receipt of greenmail.

ADMINISTRATIVE

Rev. Proc. 91-39
Permission to discontinue filing consolidated returns. This procedure provides additional time for consolidated groups to apply for permission to discontinue filing consolidated returns. It also states that until a consolidated group has received permission, it must continue filing consolidated returns. Rev. Proc. 91-11 modified and clarified.

Notice 91-20
Guidelines are hereby given of the conduct of the Service's computed matching programs in accordance with various provisions of section 6103 of the Code.

Treasury Directive 15-42 (May 1, 1991)
This directive delegates to the Commissioner investigatory, seizure and forfeiture authority under the Money Laundering Control Act of 1986, P.L. 99-570, subtitle H (October 27, 1986), as amended. Treasury Directive 15-42 (October 6,1988) superseded.

Announcement 91-97
Errors in Fl-59-89, 1991-20 I.R.B. 31, relating to proceeds of bonds used for reimbursement are corrected.

Announcement 91-98
Errors in INTL-939-86, 1991-19 I.R.B. 24, relating to insurance income of a controlled foreign corporation for taxable years beginning after December 31, 1986, are corrected.

Announcement 91-99
The Service has established an Information Reporting Program (IRP) Advisory Committee primarily to provide an organized public forum for discussion of relevant information reporting issues between the officials of the Service and representatives of the payer community.